This article examines the quality of ex ante assessments of the effects of conditional cash-transfer programs on child time allocation in developing countries. We use data from a social experiment conducted to evaluate the Mexican program Progresa. We compare the results of (1) ex ante...

This article examines the role of accounting in the manufacture of consensus. Consensus building is often considered a central value for rational decision-making and management. However, more than a democratic confrontation of vantage points, the quest for consensus is a way to discourage...

Following an opinion study developed with financial analysts and portfolio managers, we have identified a list of information most likely used by investors in order to make investment decisions. Through their answers to the Delphi methodology, the existence of a consensus about 19 pieces...

In recent years, a big evolution of investors’ needs in financial information was recorded. As firms increasingly base their value on know-how and other intangibles, a demand for information on knowledge-based resources is growing. Recently the importance of such communication on initial...

This paper aims at analysing the differences between two major research fields: Economic intelligence and knowledge management. A framework showing the complementarities between those two fields is set up. After a literature review on those two fields we explain that economic intelligence and...

We propose a theory to manage the uneasy relation between strategic choice, chance, and determinism (or inevitability). To do so, we locate arguments in intellectual history that have a clear bearing on this relation. We introduce and defend four conjectures that outline the relationship between...

The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...

This article aims at discussing the various dimensions of budget allocation decisions made by final consumers. We review the main research and offer a conceptual typology of allocation choices at different levels (time, efforts, product categories, brands…). Then, we make suggestions to carry...

Le rôle du temps dans le processus de transformation des organisations est à la fois évident et complexe. A travers l'exemple de la modernisation de la RATP entre 1989 et 1992, l'A. souhaite démontrer que le temps, tour à tour allié précieux (mais avec des pièges redoutables) et arbitre...

This article provides an overview of the literature on the psychological value of time. It discusses various determinants of the discount rate and the possibility of hyperbolic discounting. The historical approach helps us to trace the origins of the concept of psychological value of time. This...